🧩 Can I claim the Incapacitated Child Tax Credit?

A parent or guardian of a child who is permanently incapacitated, either physically or mentally, can claim it. The crucial condition is that there's a reasonable expectation the child will be unable to maintain themselves financially when they're over 18. The credit is worth €3,800 for 2026 and reduces your income tax bill.

The Incapacitated Child Tax Credit is €3,800 for 2026. You can claim a separate €3,800 credit for each permanently incapacitated child, so a family with two qualifying children could claim €7,600. If more than one person maintains the child, the credit is divided between them rather than each getting the full amount.

It means the child has a physical or mental disability that's expected to be long-term, and crucially, that there's a reasonable expectation the child will be unable to support themselves financially as an adult, once over 18. A condition that's expected to resolve before adulthood doesn't meet the test for this particular credit.

You need to complete Form ICC2, which must be certified by the child's doctor or medical consultant confirming the nature of the incapacity. PAYE taxpayers then claim through Revenue's myAccount, while self-assessed taxpayers claim through their annual ROS return. You can claim for the current year and backdate the claim for up to four previous years.

No, not automatically. The credit is specifically aimed at children expected to be unable to maintain themselves as adults, so it can continue into adulthood for as long as the incapacity persists and that condition is met. In fact, an incapacity arising during full-time education or training after age 21 can still qualify the credit.